We are of the view that
these are irrelevant consideration as the question of
having necessary fund to start the business is not at all
necessary in view of the law laid down by this Court in
the above decision namely Dattatraya Laxman Kamble
(supra). That apart, as the appellant has got immovable
property, it would not be difficult for him to raise
necessary fund and therefore we hold that the finding on
this point of the courts below is not sustainable."